Meaning of “Determined the sum payable by him on the basis of such assessment”

The meaning of determined the sum payable by him on the basis of such assessment under section 143 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble ITAT-Nagpur tried to explain the meaning of determined the sum payable by him on the basis of such assessment.